Property Tax Reduction Program - Circuit Breaker





Variations in Receipt of Benefit

Benefit Varies with Income

Benefit Type

Circuit Breaker


The benefit is a reduction in property taxes. This amount of the benefit is based on 36 income brackets. The benefit ranges from a maximum benefit of $1,320 for income under $11,930 to a benefit of $150 for income less than $29,640.

How is Benefit Disbursed

Credit to the property tax bill

Eligible Property Type


Characteristics of Eligible Property

Only homesteads are eligible for this benefit. A “homestead” is defined as the owner-occupied primary dwelling place of the claimant. It may consist of a part of a multidwelling or multipurpose building. The exemption extends to land surrounding the homestead which is necessary for its use as a home. This may not exceed one acre. Homestead does not include personal property such as furniture, furnishings or appliances, but a manufactured home may be a homestead.

Eligibility Criteria




Income Ceiling

Principal Residence


Surviving Spouse

Other Criteria

Description of Eligibility Criteria

The income limit is $29,640. A claimant must be an owner of the homestead and as of 1 January of year which claimant applies for benefit, must be: (a) over 65 years old; (b) a fatherless or motherless minor; (c) a widow or widower; (d) a qualified disabled person or recognized as disabled by public employee disability programs or veteran; (e) a former POW; or (f) blind.

Local Option in Adoption of Program

Local government is unable to exercise an option

Local Option Regarding Program Features

No local option regarding program features

State Funding for Local Tax Loss

State reimburses all of the local government tax loss

Description of State Funding for Tax Loss

The state directly reimburses the county in two installments.

Record ID



The adjusted gross income, including social security and similar benefits, worker's compensation, loss of earnings insurance, and most non-taxable income. It does not include certain medical and funeral expenses, veterans' disability pensions, and veteran's and social security death benefits. A disabled person is one who is recognized as disabled by the Social Security Administration, the Railroad Retirement board, or the Office of Management and Budget. A disabled veteran of any war engaged in by the United States is one whose disability is recognized as a service-connected disability of a degree of 10% or more, or who has a pension for non-service-connected disabilities. The application must be filed between January 1 and April 15


Idaho Code Ann. § 63-701 ~ § 63-710 (in effect for 2017)

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